Parliament Act no. 20 of 25 October 1990 on the tax on shrimp

Modified repeals, hovedlov replaces information

Modified by
Parliament Act no. 7 of 29 November 2013 on amendment of Rule Act on tax on shrimp
(Modified tax calculation)
Parliament Act no. 24 of 22 November 2011 amending Rule Act on tax on shrimp. (Modified tax base in some cases)
Parliament Act no. 4 of 30 November 2009 amending Rule Act on tax on shrimp. (Modified tax calculation)
Parliament Act no. 14 of 2 November 2006 amending certain county laws charges etc. (Consequential amendments as a result of the centralization of tax administration and clarification of control provision)
Parliament Act no. 19 of 11 december 2003 amending rule Act on tax on shrimp (sliding fee scale)
Act No. 3 of 21 May 2002 amending Rule Act on tax on shrimp
Parliament Act no. 17 of 30 October 1998 amending Rule Act on tax on shrimp
Parliament Act no. 10 of 13 June 1994 amending various tax laws
Parliament Act no. 13 of 30 October 1992 amending Rule Act on tax on shrimp
Act No. 9 of 4 november 1991 amending Rule Act on tax on shrimp
Act No. 3 of 18 april 1991 amendment of Rule Act on tax on shrimp


§ 1. The provisions of this Act corresponds persons and companies that are licensed shrimp with Greenlandic registered ships, fee to the Treasury of the portion of the catch is not landed for processing by a Greenlandic production.

§ 2. Tax shall be paid the selling price,. However, § 3 of the shrimp covered by § 1
Subsection. 2. The chargeable event occurs at the time of sale, see. However, § 3, paragraph. 2.

§ 3. In determining the sale price subject to conditions other than those which would apply between unrelated parties, the tax directorate determine the selling price to that which is likely to have been achievable if it had been established under free conditions between independent parties.
Subsection. 2. Insurance and compensation sums equivalent of this Act with selling prices.

§ 4. The duty is levied with 11 percent of the tax base calculated in accordance with §§ 2 or 3
Subsection. 2. The tax year is the calendar year.

§ 5. The taxable companies must keep records of sales of taxable shrimp that can form the basis for the calculation of the tax and for control of the tax right payment.
Subsection. 2. The modalities should be determined by the Tax Authority.

§ 6. The tax period is the quarter.
Subsection. 2. The calculation of the quarter's tax base granted to the taxpayer a basic allowance of 1 million. kr. per. ship under § 1, which is authorized to rejeprodukticn board.
Subsection. 3. A fully or partially unused basic allowance can be within the tax year, see. § 4, paragraph. 2 shall be carried over to the following quarter.

§ 7. The liable enterprises must, after the end of each quarter and not later than the last working day of the following month, to the tax directorate abandon the tax base and the tax thereon. The declaration must be signed by the entity's management.
Subsection. 2. To be submitted the declaration in due time, be paid a fee of 2 per cent. of the tax payable for the period, at least 500 kr. and a maximum of 2,000 kr.

§ 8. The levy of the tax base in a quarter shall be paid to the Inland Revenue Department by the end of the following month.
Subsection. 2. Payable tax is not timely, must be paid 2 per cent. monthly interest on the amount for each month of the final date for payment, but not less than 500 kr.

§ 9. Tax Directorate may order a company that does not pay on time, to give declaration for a shorter period than a quarter.
Subsection. 2. Tax Directorate may order a company that fails to pay taxes on time, a shorter payment term than in § 8 listed, and require that a security for payment of the tax.

§ 10. If it is established that a company has made false declaration of tax liability, so that the company has paid too little tax, charged to the company the amount owed, incl. any arrears in accordance with § 8 paragraph. 2, for payment within 14 days of demand.
Subsection. 2. If it is found that a company has paid too much tax, interest amount by 1 per cent. monthly interest for each month from the due date.
Subsection. 3. To be submitted the declaration is not made, or the size of the tax requirements that the enterprise can not be calculated on the basis of the company's accounting, the tax directorate make an estimate of the tax liability.

Subsection. 4. Payable tax is not timely, must be paid 2 per cent. monthly interest for each month of the final date for payment, but not less than 500 kr.

§ 11. Tax Directorate's decisions under this Act within four weeks of receiving appealed to the Tax Appeals, see. § 16.
Subsection. 2. such reduction tax liability according to paragraph. l, interest amount by 2 per cent. monthly interest for each month from the due date.
Subsection. 3. Tax Board's decisions can within 8 weeks before the courts.

§ 12. Taxation is entitled to carry out inspections of the companies covered by the Act, and to inspect the company's records, other financial records and correspondence.
Subsection. 2. The company's owner and the company employed individuals must provide tax directorate necessary guidance and assistance to carry out in paragraph. 1 shall overhaul.
Subsection. 3. in paragraph. l said material on the tax directorate request handed or sent to the Tax Authority.
Subsection. 4. Are the accounting records etc. from third parties, that, although he has a lien over it, hand over material to skattedirektotaret, in which case they shall ensure that the material after the application returned the third party.

§ 13. Public authorities shall upon request Tax Authority any information for tax directorate registration of enterprises and control of tax payment.

§ 14. For the payment of tax under the provisions of this Act shall be liable concession holder.
Subsection. 2. If the entire yearly quota or parts of it are abandoned, booklets transferee for payment of duty.

§ 15. The Cabinet, or our government authorizes may establish detailed rules on the implementation of this law and fully or partly cancel the tax payable when exceptional circumstances.
Subsection. 2. The Greenland government may fully or partly exempt taxpayers from the tax where the interests of land plants or special cases of exploratory warrant.

§ 16. Tax Board consists of 5 members. It shall adopt its rules of procedure, including rules for disqualification in individual cases.
Subsection. 2. Tax Committee members are deck referee, chairman, directors of business and tax directorate and the President of Avataasiutinik Piginneqatigiiffiit Kattuffiat and director of Royal Greenland A / S.
Subsection. 3. The President has no deputy, the remaining members shall appoint their alternates.
Subsection. 4. To charge the Board may decide to be in addition to the Chairman at least three members participate in the decision taken by majority vote. In the event of a tie, the Chairman has the casting vote.
Subsection. 5. Taxation is responsible secretariat for the Tax Appeals.

§ 17. Members of the Tax Appeals Commission shall be responsible under the Criminal Code for Greenland observe absolute secret from third parties with respect to the information concerning the taxpayer's economic, professional or private life matters relating the the exercise of their functions under this Act comes to knowledge sore.

§ 18. Fine imposed on anyone who intentionally or recklessly:
1) Submits incorrect or misleading information or conceals information used in tax calculation and supervision.
2) Failure to notify the Inland Revenue Department that the appointment is too low, the latest four weeks after the estimation of the tax base is communicated to him.
3) Violates § 5, paragraph. I, § 7, paragraph. l and § 12 paragraph. 2 and 3.
4) Failure to comply with an under § 9 paragraph. 1 order issued.
Subsection. 2. In regulations issued pursuant to this Act may stipulate fines for those who intentionally or recklessly violates the provisions of the regulations.
Subsection. 3. For offenses committed by public limited companies, limited liability companies, cooperatives, shipping partnerships or similar, may be imposed on the company as such a fine.

§ 19. The Cabinet, or our government authorizes may indicate to the person who violates the provisions of this lev that case can be settled without prosecution, if that pleads guilty to the offense and declares its readiness within a specified time limit, the request may be extended to pay the sentiments indicated penalty.
Subsection. 2. With regard to the paragraph. l acknowledgment referred the provisions of Procedure, the contents of the indictment accordingly.
Subsection. 3. fine is paid on time, or is it for adoption recovered lapse further prosecution.

§ 20. Landsting Act shall come into force on 1 January 1991.

Subsection. 2. At the same time the Home Rule Executive Order no. 6 of 11 March 1986 on tax on shrimp.
Subsection. 3. Shrimp caught before January 1, 1991, shall remain taxable according to the rules of the aforementioned Order. Too little tax paid, in accordance with the Home Rule Executive Order no. 6 of 11 March 1986 on tax on shrimp, as a result of incorrect and inaccurate data concerning harvest quantities will be charged to the licensee until the end of calendar year 1991.



Greenland, October 25, 1990




Jonathan Motzfeldt
/
Emil Abelsen